2020 (5) TMI 343

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.... Commercial Taxes. Without going into the merits and demerits of the matter, the learned counsel for the petitioner pointed out that basing on a notice issued by the 1st respondent, the petitioner which is an industry, based at Pune was asked to appear before 1st respondent. The learned counsel drew attention of this Court to a series of letters that were addressed to 1st respondent, requesting for exemption from personal hearing, because of the prevalent pandemic situation. The learned counsel submits that to submit a detailed reply also, they had no opportunity to coordinate with their offices, which were situated in other States and because of the prevalent pandemic COVID-19, they could not file reply. The learned counsel points out tha....

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.... given and the petitioner failed to act on the same. This Court, after hearing both the learned counsel, notices that all the requests for adjournment from personal appearance etc., were made on the ground that because of the prevalent pandemic situation, namely COVID-19, the petitioner could not file a detailed reply nor appear in person before the 1st respondent. This Court also notices that they have sought time on the ground that they could not access all the records and to prepare their statement of objections. The existence of an alternative remedy is also not a bar on this Court. The writ in the opinion of this court is maintainable, as this Court opines that there is a failure of the rules of natural justice which entail a 'fair' h....